# Transport Act 2000, Paragraph 15

Extent: E+W+S+N.I.

For the purposes of Part 2 of the Capital Allowances Actreferences in that Part to a transaction (however described) between connected persons (see section 575 of that Act) are not to include references to a relevant transfer.

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Source: https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/15 (the official version)
Page: https://openlegislation.uk/transport-act-2000/schedule-26/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.